<html> <head> <title>Rule 20:75:04:15 Documentation for continuing professional education credit.</title> <META NAME="Keywords" Content="Administrative Rules 20:75:04:15"> <META NAME="Description" Content="Administrative Rules 20:75:04:15 Documentation for continuing professional education credit."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; text-align:justify; font-size:12.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:75:04:15.&nbsp;&nbsp;Documentation for continuing professional education credit.</b> A CPA or PA must document the credit claimed with the following acceptable evidence of completion:</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp;&nbsp;For group programs, a certificate or other verification supplied by the CPE program sponsor;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;For self-study programs using a pilot test, a certificate </span><span style='font-size:11.0pt'>of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service</span><span style='font-size:11.0pt'> after satisfactory completion of an examination;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp;&nbsp;For self-study programs using the word count formula, a certificate of completion from the </span><span style='font-size:11.0pt'>CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service</span><span style='font-size:11.0pt'> after satisfactory completion of the course;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4)&nbsp;&nbsp;For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5)&nbsp;&nbsp;For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (6)&nbsp;&nbsp;For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (7)&nbsp;&nbsp;For published articles, books, or CPE programs:</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)&nbsp;&nbsp;A copy of the publication, or in the case of a CPE program, course development documentation, that names the writer as author or contributor;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)&nbsp;&nbsp;A statement from the writer supporting the number of CPE hours claimed; and</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp;&nbsp;The name and contact information of the independent reviewer or publisher</span><span style='font-size:11.0pt'>;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (8)&nbsp;&nbsp;For independent study programs, a certificate of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service after satisfactory completion of the course;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (9)&nbsp;&nbsp;For nano learing program a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course</span><span style='font-size:11.0pt'>.</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 31 SDR 97, adopted December 17, 2004, effective July 1, 2005; 41 SDR 111, effective January 19, 2015</span>; 45 SDR 84, effective December 20, 2018; effective July 1, 2019<span style='font-size:11.0pt'>.</span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=36-20B-12">36-20B-12(3).</A></span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=36-20B-27">36-20B-27.</A></span></p> <p class=MsoNormal><span style='font-size:11.0pt'>&nbsp;</span></p> </div> </body> </html>